Not only the loans but also the question of safeguarding Kobifin's workshare interest in Prodiba, the valuation of Kobitech's investments in that enterprise and Shaik's remuneration and his liability for tax on it.

It is also not disputed at the same time Gibb was likewise told to pass journal entries showing that Kobi IT (Pty) Limited, which had been a dormant company up till then, henceforth had an asset in the form of the workshare right in Prodiba valued at R3,5 million and against which the development costs were written off.